Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
Export Obligation Discharge Certificates for EPCG compliance cannot be questioned by Customs unless DGFT adjudicates and cancels them, so demands quas...
Cancellation of private bonded warehouse licences and MOOWR permission under s.58B was challenged on the ground that the Commissioner lacked statutory power absent any contravention by the licensee. The Tribunal held that after the Finance Act, 2016, a licence issued under s.58 cannot be cancelled merely because the Commissioner later considers it wrongly granted; cancellation under s.58B is permissible only upon violation of the Customs Act, Rules, or licence conditions. Since no breach was alleged or established, the cancellations were without jurisdiction. It was further held that neither the Act nor MOOWR, 2019 empowers the Commissioner to restrict warehousing based on the nature of goods beyond compliance with ss.59-60. The impugned orders were set aside and the appeal was allowed. - CESTAT
Cancellation of private bonded warehouse licences and MOOWR permission under s.58B was challenged on the ground that the Commissioner lacked statutory power absent any contravention by the licensee. The Tribunal held that after the Finance Act, 2016, a licence issued under s.58 cannot be cancelled merely because the Commissioner later considers it wrongly granted; cancellation under s.58B is permissible only upon violation of the Customs Act, Rules, or licence conditions. Since no breach was alleged or established, the cancellations were without jurisdiction. It was further held that neither the Act nor MOOWR, 2019 empowers the Commissioner to restrict warehousing based on the nature of goods beyond compliance with ss.59-60. The impugned orders were set aside and the appeal was allowed. - CESTAT
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